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Field Descriptions

Field descriptions for the Standardized Account Code Structure (SACS) and Alternative Form Unaudited Actual Microsoft Access Database.
Field Name Field Type Width Description
Ccode Text
2
 The first two digits of the 14-digit county district school (CDS) code identify the county.
Dcode Text
5
 The five digits that follow the Ccode in the 14-digit CDS code identity the school district.
SchoolCode Text
7
 The last seven digits of the 14-digit CDS code identify the school.
SchoolID Text
7
 The last seven digits of the 14-digit CDS code identify the school.
Fiscalyear Text
4
 Fiscal Year that the data is being reported.
Period Text
4
 Report Period Identifier corresponds to the financial reporting period. ('A') = Unaudited Actual.
Colcode Text
4
 Column Code identifies which type of data the file contains. ('BA') = Unaudited Actual.
Account Text
19
 19‑digit SACS account string that comprises seven elements; Fund, Resource, Project Year, Goal, Function and Object.
Fund Text
2
 SACS Fund identifies the fund that is receiving the revenue, paying the expenditure, or otherwise being affected by the transaction.
ObjectCode Text
255
 Charter School Alternative Form object code classifies revenues by source and type, expenditures by type of commodity or service and balance sheet accounts as assets, liabilities, or fund balance.
Resource Text
4
 SACS Resource tracks those activities that are funded with revenues that have special accounting or reporting requirements or that are restricted.
Projectyear Text
1
 SACS Project Year identifies the reporting year for a project that has more than one reporting year during the LEA’s fiscal year.
Goal Text
4
 SACS Goal defines an objective or a set of objectives for the LEA.
Function Text
4
 SACS Function identifies activities or services performed to support or accomplish one or more goals or objectives.
Object Text
4
 SACS Object classifies revenues by source and type, expenditures by type of commodity or service and balance sheet accounts as assets, liabilities, or fund balance.
Code Text
4
 Numeric code that identifies a particular Fund, Resource, Goal, Function, or Object.
Title Text
250
 Description of the particular Fund, Resource, Goal, Function, or Object.
Value Number
Decimal (15,2)
 Amount being reported.
Dname Text
75
 The name of the authorizing district.
Dtype Text
15

District Type used to identify the category of the Administrative Authority.

  • 00 – County Office of Education
  • 02 – State Board of Education
  • 52 – Elementary School District
  • 54 – Unified School District
  • 56 – High School District
K12ADA Number
Double
 Average Daily Attendance of students Kindergarten through 12th Grade.
CharterNumber Text
10
 The State Board of Education (SBE) assigns a number to locally approved charters and charters authorized by the SBE. This four digit number is called the charter number.
CharterName Text
100
 The charter school name as it appears on the Charter Petition and State Board approved minutes.
ReportType Text
100
 Report Type identifies charter schools that filed using SACS, the Charter School Alternative Form, or that Did Not File.
ReportLevel Text
30
 Report Level identifies whether a charter school using SACS, filed as a part of their reporting agency (County Office of Education, District, or State Board of Education), or separately at their school level.
Restricted Number
Decimal (18,2)
 Restricted programs or activities are those funded from revenue sources subject to constraints imposed by external resource providers or by law through constitutional provisions or legislation.
Unrestricted Number
(Decimal (18,2)
Unrestricted revenues are those funds whose uses are not subject to external or legal constraints and may be used for any purposes not prohibited by law.
Total Number
Decimal (18,2)
 Restricted + Unrestricted.
FundUsed Text
30
 Fund Used identifies the charter schools reporting with their authorizing agency in the authorizing agency's General Fund[County School Service Fund] (Fund 01), Charter Schools Special Revenue Fund (Fund 09), or Charter Schools Enterprise Fund (Fund 62), and charters reporting in SACS separately from the authorizing agency by using one of the following as their main operating fund: General Fund (Fund 01) or Charter Schools Enterprise Fund (Fund 62).  
Description Text
255
 Object Description.

 

Questions:   Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770
Last Reviewed: Wednesday, January 10, 2024